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Ursachenanalyse für unterschiedliche kommunale Abgabenniveaus am Beispiel des Kammerbezirkes der IHK zu Leipzig

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  • Anna Montén
  • Christian Thater

Abstract

Kommunale Abgaben in Form von Steuern, Gebühren und Beiträgen belasten die regionale Wirtschaft. Als Standortfaktor haben sie Einfluss auf An- und Umsiedlungsentscheidungen der Unternehmen auch im Mittelstand. Der vorliegende Beitrag untersucht, inwieweit regionale Belastungsunterschiede auf systematische Ursachen, wie bspw. die Standortattraktivität oder die Haushaltssituation einer Kommune, zurückzuführen sind. Es zeigt sich, dass die Stadt Leipzig die höchsten Abgaben im Kammerbezirk der IHK zu Leipzig festsetzt, während einige der direkt angerenzenden Städte die geringsten Abgaben erheben. Mit der durchgeführten Ursachenanalyse kann jedoch nur ein kleiner Teil der Abgabenunterschiede erklärt werden. Demnach scheinen individuelle Kalküle der Kommunen in der Abgabenfestsetzung zu dominieren.

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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Dresden berichtet.

Volume (Year): 17 (2010)
Issue (Month): 04 (08)
Pages: 31-42

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Handle: RePEc:ces:ifodre:v:17:y:2010:i:04:p:31-42

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Related research

Keywords: Kommunale Einnahmen; Gemeindesteuer; Gebühr; Regionale Wirtschaftskraft; Standortfaktor; Sachsen; Leipzig;

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  1. Bivand, Roger & Szymanski, Stefan, 1997. "Spatial dependence through local yardstick competition:: theory and testing," Economics Letters, Elsevier, vol. 55(2), pages 257-265, August.
  2. Joachim Ragnitz, 2009. "Ostdeutschland heute: Viel erreicht, viel zu tun," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 62(18), pages 03-13, 09.
  3. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
  4. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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